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TMI Blog2001 (12) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order]. - These five appeals are against the common order dated 29-3-2001 passed by Commissioner (Appeals), Chandigarh. The respondents are manufacturers of Iron and Steel products falling under Chapter 72. During the periods August, 1995 to November, 1995 and January, 1996 to June 1996 they availed Modvat credit on the input items viz., Hot Top, Ramming mass, Foundry fluxes, Magnesite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e against the impugned order of Commissioner (Appeals). I have heard Shri B.C. Mahey, JDR for the appellants and Shri Sidhartha Sen, Advocate for the respondents. The items in dispute are hot top, ramming mass, grinding wheels and refractory materials on which the Modvat credit as input is allowed to the respondents under Rule 57A. The Commissioner (Appeals) in respect of each of the input items, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been declined by the court. 4. In the Revenue appeal, none of the findings of the appellate authority arrived at by him relying on the ratios of the cited decisions/judgments is disputed or questioned. It is only stated that in respect of the admissibility of Modvat credit on ramming mass under Rule 57A, the civil appeal of the Revenue in case of M/s. Kesri Steels has been admitted by the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h case. Similarly, the Modvat credit on grinding wheel is allowed by the Tribunal under Rule 57A in case of Power Build Ltd. (Supra). This item is brought under Rule 57Q as capital goods for the purpose of availing Modvat credit much later than the period under consideration. Therefore, this contention of the revenue also does not have much force. In view of the above findings, therefore, there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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